{"data":{"id":"us-ga/o.c.g.a.-48-5-478.4","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-478.4","heading":"Exemption from ad valorem taxes for motor vehicle owned by veterans’ organization.","body":"(a) As used in this Code section, the term “veterans organization” means any organization or association chartered by the Congress of the United States which is exempt from federal income taxes but only if such organization is a post or organization of past or present members of the armed forces of the United States organized in the State of Georgia with at least 75 percent of the members of which are past or present members of the armed forces of the United States and where no part of the net earnings of which inures to the benefit of any private shareholder or individual.\n(b) A single motor vehicle owned by or leased to a veterans organization is hereby exempted from all ad valorem taxes for state, county, municipal, and school purposes.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 10 Ad Valorem Taxation of Motor Vehicles and Mobile Homes","PART 2 Motor Vehicles"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"42b8b52e1639261c9259b31d523a534f4ce25b9909174b23f91842e47aebd9bf","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-478.3","next":"us-ga/o.c.g.a.-48-5-490"},"notice":"GroundRules: Original legal text. Not legal advice."}